Small-scale exemption and brand name use supported a prima facie waiver of pre-deposit and stay of recovery.

Exemption under the small-scale notification was disputed on the ground that the goods were linked to a foreign collaborator's brand name or part numbers, but the applicants argued that exemption cannot be denied merely because invoices or catalogue material bear another person's mark if the goods themselves do not. The Tribunal held, for the limited purpose of stay, that the absence of the earlier notification's explanation and the cited Supreme Court ruling supported a strong prima facie case. Pre-deposit was waived and recovery was stayed pending appeal.

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Issues: Whether the applicants had made out a strong prima facie case for waiver of pre-deposit and stay of recovery in proceedings where exemption under the small scale notification was denied on the ground of use of the foreign collaborator's brand name or part numbers.

Analysis: The applicants relied on the principle that exemption cannot be denied merely because invoices or catalogue material bear another person's brand name if the goods themselves do not bear such brand name. The Department relied on the broader meaning of brand name or trade name, including code numbers and similar identifiers, to contend that a connection in the course of trade was established. The applicable notifications for the period in dispute did not contain the explanation found in the earlier notification, and the Supreme Court decision relied on by the applicants was considered prima facie applicable on the facts for the limited purpose of waiver.

Conclusion: A strong prima facie case for waiver of pre-deposit was made out and recovery was stayed pending the appeal.

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